Publications

On 29 March 2021, the regulation of the Minister of Finance, Funds and Regional Policy on extending the deadline for filing the returns on the amount of income earned (loss incurred) and payment of due tax by corporate income taxpayers was published in the Journal of Laws.

Taxpayers are still waiting for a uniform standpoint of the tax authorities and administrative courts on the taxation of payments for insurance services with withholding tax. For a long time now the courts have been ruling in favour of the taxpayer, consistently overruling tax rulings issued by the Treasury. The problematic issue has turned to be determining whether insurance services and guarantees are services of similar nature and hence subject to WHT in the same way.

On March 18, 2021 the Court of Justice of the European Union issued a ruling in the case no. C-895/19 in response to the application for a preliminary ruling posed by the Voivodship Administrative Court in Gliwice. The question concerned the compliance of VAT Act with the EU VAT Directive regarding  as regards making the right to deduct input VAT on intra-Community acquisitions of goods dependent on the declaration of output tax within a three-month period.

On February 5, 2021, a draft amendment to the VAT Act and certain other acts prepared by the Ministry of Finance appeared on the website of the Governmental Legislation Centre. The draft provides for the possibility of issuing structured invoices, which are to constitute one of the forms of documenting transactions, in addition to the currently allowed paper and electronic invoices.

On February 25, 2021, the Sejm adopted the act amending the Act on excise duty and certain other acts. As in the previous year, related entities will be given more time to perform the obligations related to transfer pricing documentation.